DETERMINING THE SATISFACTION AND LOYALTY OF STUDENTS OF POSTGRADUATE PROGRAMS IN ACCOUNTING IN BRAZIL: a study from the perspective of the European Customer Satisfaction Index (ECSI)
Student Satisfaction. Student loyalty. European Model Satisfaction.
This study aims to analyze if the model of satisfaction European Customer Satisfaction Index (ECSI), adapted for the student perspective, represents the determinants of customer satisfaction and loyalty of students of courses of stricto sensu post-graduation in Accounting Sciences in Brazil. Therefore, we carried out a survey research with the students of 29 stricto sensu post-graduation programs in Accounting Sciences in operation, which are evaluated by CAPES. The data collection instrument was a structured questionnaire composed of 44 issues, based on the model ECSI. Were collected 331 responses of 26 programs which, after treatment of the data, resulted in 311 valid data for analysis, reaching approximately 90% of active programs. The data analysis, initially found the statistical assumptions for the application of multivariate analysis, then perform the Exploratory and Confirmatory Factor Analyzes and, subsequently, the structural equation modeling with the application of the softwares IBM SPSS® 21.0 and Amos Graphics® 18.0. The study met the statistical criteria for its validation and with the after some adaptations performed, using the Maximum Likelihood method, the conceptual model of student satisfaction achieved adequate levels of quality adjustment and proved to be stable, adequate in the face of the studied sample, explaining 96.6% of the variation of loyalty and 80.6% of the satisfaction of post-graduates in Accounting Sciences in Brazil. Furthermore, the analysis of the specific objectives concluded, based on the results presented, that the model of satisfaction ECSI presented it is appropriate to analyze the satisfaction and loyalty of graduate students in Brazil, as well as the other dimensions that comprise the model (image, expectation, perceived quality and perceived value), which were maintained as the model originally conceived. Finally, the investigation of specific objectives found that the genus, the modality of the course (master/PHD) and region of origin of the program are attributes that have resulted in divergence in the perception of the factors and structural paths that integrate the model of student satisfaction.